Generally, a work activity which is considered to be self-employment under U.S. Social
Security law is also considered to be self-employment under Dutch law. In certain
cases, however, a person may be engaged in a work activity that is considered self-employment
in one country but employment by the other. For example, ordained ministers and members
of a board of directors are usually considered self-employed under U.S. law but are
usually employees under Dutch law. The following subsections explain how coverage
is assigned in each situation.